@Lom 

try this

var x, y;
var req, item;
var i = 1;

var gr2 = GlideRecord('sc_req_item');
gr2.addQuery('requested_for', '86f01750db3cdf00269cfd431d9619d3');
gr2.addQuery('cat_item', 'e660f7838781b1101709a8280cbb35e0');
gr2.orderByDesc('sys_created_on');
gr2.setLimit(2);
gr2.query();

while (gr2.next()) {
    if (i == 1) {
        x = gr2.sys_id;
        i++;
    } else if (i == 2) {
        y = gr2.sys_id;
        i++;
    }
    gs.info('sys_id=' + gr2.sys_id + '  for=' + gr2.requested_for + '  created=' + gr2.sys_created_on);
}

gs.info('id1=' + x + '  id2=' + y);

If my response helped please mark it correct and close the thread so that it benefits future readers.